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Case 0:17-cv-61937-WPD Document 5-4 Entered on FLSD Docket 10/02/2017 Page 1 of 15

RIIBERT G. CAREYATTORNEY AT L&w

4301 S FLAKM GO ROzlo

SUITE 106/111DAvIE, FLORIDA 33330

[email protected] (())786.371.6816 (c)

September 18, 201:

V1A ELECTRONIC MAIL

Mr. yans Clausen, Esq.Federal Trade CommissionBureau of Consumer Protedion225 Peachtree Street, Suite 1 500Atlanta, Georgia 30303

Tel: 404.656.1361 I Fax: [email protected]

Re: Potentlàl Receivershlp Concernlhg Federal Trade C/mlp/àlzbn Matter

Dear Mr. Clausen:

Pursuant to our recent discusslon, I would be honored to sewe as a coul-appointedReceiver in any future enforcement adlon brought by the Federal Trade Commission (#FTC*) inthe Southern Distrid of Florida. I am availqble to serve as a Receiver regarding the matter thatthe FTC intends to file in the Southern Distnd of Florida in Iate September, 201 7.

My background is well-suited to serve as a coud-appointed Receiver. A copy of my

resume is attached for your consideration.

For the past 1 6 years, l have focused my pradice on Federal çourt equity receiverships,primarily in South Flqrida. Much of my receivership experience has Involved boiler rooms anddeceptive telemarketlng schemes, including ading as Deputy Receiver in several FTC calesfiled ' in the Scuthern District of Florida: (1 ) AmerlBn Precious Meta ,ls LLC (a $3F milllonrecious metals boiler room ); ( 2 ) Timeshare Meva Media and Marketthg Group. Inc. (aPtimeshary boiler room ); (3 ) The Dolce Group Worldwlte, LL C (a $4 million boiler room ); and(4 ) Natlonwlde Connectlbns. Inc. (a $36 million cramming scheme).

In addition to my receivership experience with boiler rooTs, and during the past threeyears, l have se-ed as Receiver's counsel in an ongoing Securitles and Exchange çommissioncase styled SEC z JCS Fzl/erpr/je ps lnc. et aL. Case jumber 1 4-8Q468-CV-MIddIeb(ooks(S.D. Fla. April 7, 2014), pending ln the jnited Stjtes Distrld Coud for the Soqthern Distrld ofFlorida. Specifically, SEC z JC3 Ente+nses, lnc. lnvolves an $80 million Ponzl scheme where.in parallel criminal proceedings, four defendants werq criminally convided for dozens of crimes.ln this case, the Receiver has thus far Olledrd mlllions of dollars - nearly thil permnt ofinvestor Iosses - lnto the Receivership Estates' account for the benefit of the investor vlctims,and has also sued dozens of individual and corporate defendants in clawback cases natienwide.

During 2016 and 2O1F, l was also appointed by the gourt as DeputyReceiver/Receivership Consultant in a class action case styled Brandon ie/Jef lhdivldualy etal z Prolàd lnvestom, lnc. d/b/a J@#>z et a ,; Case Number 1 6-CV-8OO6O-Mam! (S.DFla. Februal 22, 20:6). pending in the United States Distrid Court for the Southern Dlstrid oi


Mr. Hans Clausen, Esq.September 18, ?O1 7Page ? of ?

Florida. This case involves an online cryptocurrency exchange that allelledly defrauded

customers around the world out of millions of dollars.

As a Receiver, my primary goals would be to gather, pursue, preserve, and (if asked bythe FTC) distribute assets and funds to those rightly entitled to them as efficiently andeconomically as possible. As a recent example of my receivership recovery efforts, lsuccessfully spearheaded and accomplished the collection by a Receivership Estate of tens ofthousands of dollars in prepaid and overpaid taxes from various taxing authorities; such work

was not an easy task and a good example of my creative and aggressive work to collect

additional assets for the benefit of the Receivership Estate.

As my resume indicates, l have an educational and working background in accounting,finance and real estate which provides me with an understanding necessal-y to investigatetransactions related to fraudulent activity underlying most receivership cases. I am cognizant ofthe need to carry out a Receiver's responsibilities and obligations in an expeditious, e#icient,and cost-effective manner, while preserving evidence, both electronic and physical, for any

potential criminal prosecution that may arise.

For Iegal services, if necessary, l would retain Sallah Astarita & Co)(, LLC, which isprincipally located in Boca Raton, Florida and has offices in New Jersey and New York. Thefirm primarily focuses on securities-related matters in State and Federal Courts and has handledall types of Receiverships, as well as securities cases in administrative and self-regulatory fora.The firm's attorneys have acted as Receivers or Corporate Monitors themselves in severalmatters and/or as counsel for Receivers or Corporate Monitors. Copies of the resumes ofJames D. Sallah, Patrick J. Rengstl, and Jeffrey L. Cox from the firm and w'ith whom l haveworked for more than 10 years on several receivership cases are attached for your

consideration.

For forensic accounting services, if necessary, l would retain KapilaMukamal, LLP, CPAS,forensic and insolvency advisors, a nationally-recognized accounting firm with substantialexperience in forensic accounting, fraud examinations, and taxation concerning ReceivershipEstates. A copy of the resume of founding padner Soneet Kapila, with whom I have alsoworked for more than 15 years on several receiverships, is attached for your consideration.

lf selected, I am prepared to work at the discounted hourly rate of $2 60.00.Administrative assistants and paralegals would bill at discounted hourly rates ranging from$5O 00 to $100.00 depending on the task. In addition, my retained professionals would agree

:to dlscount their standard hourly rates for the benefit of the Receivership Estate and would besubject to separately-filed motions to employ and approve their retentions and discounted hourlyrates.

Thank you again for contacting me and allowing me this oppodunity to submit thisproposal. l would be delighted to selNe as a court-appointed Receiver in any future FTCenforcement action. Please do not hesitate to contact me with any questions or if you need

additional information.

Sincerely,

.z?z /'t k

Robert G. Carey '*

encl: As described


ROBERT G . CAREY4301 Sou'rn FLAMINGO ROAD, SUITE 106/1 1 1

DAVIE, FLORIDA 33330

(7/86) 371-6813

ROBERTCI'ROBERTCAREYLAW.COM

MEMBERSHIPS

Member of the State Bar of Florida

REPRESENTATIVE CASES

: BRANDON LEIDEL, INDIVIDUALLY, ET AL. V. PROJECT INVESTORS, INC. D/B/A CRYPTSY, ET AL., CASENUMBER 16-CV-80060-MARRA. Court Appointed Deputy Receiver/Receivership Consultant in

cryptocurrency fraud class action.

: SECURITIES & EXCHANGE COMMISSION V. JCS ENTERPRISES ET AL., CASE NO. 14-80468-C1V-MIDDLEBROOKS. Counsel for Receiver James D. Sallah, Esq. Ponzi Scheme.

# FEDERAL TRADE COMMISSION V. AMERICAN PRECIOUS METALS ET AL., CASE NO. 11-61072-ClV-RNS. Deputy Receiver for Receiver David R. Chase, Esq. Deceptive telemarketing Scheme.

# FEDERAL TRADE COMMISSION V. TIME SH--ARE M EGA MEDIA & MARKETING ET AL., CASE NO. 10-

62000-CIV-ZLocK. Deputy Receiver for Receiver David R. Chase. Deceptive telemarketing

scheme.

# FEDERAL TRADE COMMISSION V. THE DOLCE GROUP W ORLDWIDE, LLC ET AL., CASE NO. 10-ZI788-CIV-COOKE/BANDSTRA. Deputy Receiver for Receiver David R. Chase. Deceptive

telemarketing scheme.

# FEDERAL TRADE COMMISSION V. NATIONWIDE CONNECTIONS, INC. ET.,AL. CASE NO. 06-80180-CIV-RYSKAMP/VITUNIC. Deputy Receiver for Receiver David R. Chase. Cramming scheme.

# BASSET V. PRIVATE INVESTMENT PARTNERS, LLP ET AL., CASE NO. 2005 CA 01 1312 XXX B.Deputy Custodian for Custodian David R. Chase. Theft by broker and brokerage firm.

# FEDERAL TRADE COMMISSION V. USA BEVERAGES, INC. ET AL., CASE NO. 05-61682-C1V-LENARD/KLEIN. Deputy Receiver for Receiver David R. Chase. Fraudulent business

oppodunities scheme.

# SECURITIES AND EXCHANGE COMMISSION V. SPEAR AND JACKSON, INC., CASE NO. 04-01V-80354-CIV-LENARD. Contractor performing forensic accounting for Corporate Monitor Soneet Kapila,

Kapila & Co. Illegal Sales of Securities.

# SECURITIES AND EXCHANGE COMMISSION V. W ORLD CLASS LIMOUSINES, INC. ET AL., CASE NO. 01-7834-CIV-JORDON. Deputy Receiver for Receiver David R. Chase. Unregistered Offering of

Securities.

# FEDERAL TRADE COMMISSION V. AMERITEL PAYPHONE DISTRIBUTORS, INC. ET ALsz CASE NO. 00-SIM-CIV-GOLD/SIMONTON. Deputy Receiver for Receiver David R. Chase. Fraudulent business

oppodunities.


OTHER EXPERIENCE

ESQUIRE CORPORATE SERVICES, W est Palm, Florida. Accountant. Sept. to Od. 2002.# Performed accounting and billing tasks for Corporate clients of national deposition services provider

# Assisted in researching and collecting delinquent payments.

LENNAR CORPORATION, Miami, Florida. Internship. Aug. to Dec. 2001.# Conducted legal research, wrote memoranda, and analyzed documents for evidentlary purposes

4 Worked with Vice President & General Counsel

CITY OF MIAMI BEACH, Miami Beach, Florida. lnternship. Jan. to May 2001.

# Conducted Iegal research and writing on various real estate, zoning, and development issues

UNITED STATES SECURITIES AND EXCHANGE COMMISSION, Miami, Florida. Internship. Aug. to Dec. 2000.# Legal research, wrote memoranda, and analyzed documents for enforcement of violations of securities

Iaw.: Researched 1O(b)5 claims including fraudulent unregistered securities, sales practice fraud, and stock

market manipulation.

HoN. MALCOM F. MARSH, UNITED STATES DISTRICT COURT, Portland, Oregon. Externship. May to Jun. 2000# Assisted Iaw clerks in analyzing and researching critical issues for decisions# Drafted opinion interpreting the Fam ily Medical Leave Act

INDUSTRY MORTGAGE, LP, Tampa, Florida. Accountant. Apr. to Jun. 1996# Performed accounting functions related to SEC filings and final external audit# Analyzed and completed tax returns for Iimited padnership with multiple investors across the U.S.

MCCAW CORPORATION, Portland, Oregon. Accountant. Jul. 1992 to Dec. 1993# Discovered and collected past due inventory rebates of over $90,000# Reconciled general Iedger accounts; created and implemented regional budget

NORRIS AND STEVENS, Portland, Oregon. Manager. May 1992 to Mar. 1994# Responsible for managing, marketing, and Ieasing apartment complex

EDUCATION

. University of Miami School of Law, Real Property Development Master of Laws, Dec. 2001

* University of Miami School of Law, Juris Doctor, Dec. 2000

. University of South Florida, Master of Accountancy, Aug. 1999

, University of Florida, Master of Real Estate, Aug. 1998

. University of Florida, Master of Business Administration, May 1997

* Portland State University, Bachelor of Science in Accounting, Finance & Psychology, Aug. 1994

2


RESIJME OF JAMES D. SALLAH. ESQ.

SALLAH ASTARITA & COX, LLC

ONE BOCA PLACE2255 GLADES ROAD, SUITE 300EBocA RATON, FLORIDA 33431

PHONE: (561) 989-9080FACSIMILE: (561) 989-9020E-MAIL: [email protected] EBSITE: wMrw.sallahlaw.com

PRACTICE AREAS

M r. Sallah is an AV Preeminent.lt rated attorney who concentrates on securities and commodityfutures regulation and enforcement, broker-dealer compliance and defense, receivership litigation,

whistleblower claims, securities arbitration, and business litigation.

PROFESSIONAL EXPERIENCE

Since leaving the Securities and Exchange Commission in 2004, M r. Sallah has representednational and regional brokerage firms, as well as publicly traded companies and individuals, in a

variety of matters, including SEC, FINRA, stock exchange, and state regulatory investigations,Congressional Sub-committee investigations and hearings, internal investigations, federal andstate lawsuits, administrative actions, and arbitrations. He has successfully handled matters

through trial, arbitration, and regulatory enforcement proceedings.

Mr. Sallah's reputation as a securities lawyer is recognized am ong his peers. Each year since 20l 1,

he was selected as a Florida Super L tzw-rt?r in the area of Securities Litigation and among Florida

Trend's L egal Elite. M oreover, M r. Sallah has been recognized in the South Florida L egal Guideeach year since 2008 in the field of Securities Litigation and Arbitration. ln 2009 the DailyBusiness Review selected M r. Sallah as the ûdM ost Effective Lawyer'' in South Florida in the area

of Securities Law.

Before entering private practice, M r. Sallah was a Senior Counsel in the SE(2's Division of

Enforcement in M iam i, Florida. During his tenure at the SEC, Mr. Sallah handled investigationsand litigation in both federal court and adlninistrative forums, including cases involving fraudulentsecurities offerings, Ponzi schemes, market manipulations, municipal bonds, research analyst

conflicts, public company disclosure and periodic reports, and broker-dealer and investment

adviser regulation.

Prior to joining the SEC, Mr. Sallah was Assistant Corporate Counsel for Raymond JamesFinancial, lnc., the largest brokerage institution in the Southeastern United States. W hile atRaymond James, he represented its broker-dealer subsidiaries and their associated persons in a

variety of matters, including litigation and arbitration.


RECENT LITIGATION SUCCESSES

*

@

@

Represented M iami doctor in an insider trading case brought by the

court. After a two-weekjury trial, the doctor was found not liable - SEC v. De La Mazas

et al., Case No. 09-21977 (S.D. F1a.).Successfully argued dismissal of slnareholder suit in federal court alleging insider trading

Kamin. et a1. v. Acords et al., Case No. 09-22829-Civ-Jordan (S.D. Fla.)Represented nominee for Com missioner of Financial Regulation for the State of Florida

in FINRA Enforcem ent Hearing - Dept. of Enforcem ent v. Carreno, No.

2006005546007. Al1 claims against Respondent were dismissed, with prejudice.Represented multiple claimants/plaintiffs in multi-week FINRA arbitration hearing

resulting in $7.5 million dollar award against the broker - Paula Casper. et a1. v. GarvGross, Fm RA Case No. 07-00624.

SEC in federal

@ Defense of a large regional brokerage finm in SEC investigation of finn's institutional

trading desk, market making activities, and syndicate department (declination letter by

SEC)* Defense of CFO of publicly-traded company in SEC investigation of his conduct

following company's restatement of earnings (declination letter by SEC)Defense of high-profile South Florida businessm an in SEC insider trading investigation

(declination letter by SEC)Defense judgment in state court innational brokerage firm for violationof restrictive covenants

favor of four departing brokers sued by a large, multi-@

EXPERIENCE WITH COURT-APPOINTED RECEIVERSHIPS AND PROCEEDINGS

M r. Sallah has extensive experience in matters involving court-appointed receiverships and

proceedings, including serving as the following:

Court-appointed Receiver in Brandon Leidel. et al. vs. Proiect lnvestors. lnc. d/b/a Crvptsv.et al., (S.D. Fla. Case No. 16-CV-80060-MARRA) in connection with a bitcoin matter.Court-appointed Receiver in State of Florida. et al. v. Abeo Investments. LLC. et al., (1 8thJudicial Circuit of Florida Case No. 2013-CA-001773-16-K) in connection with $1 1million dollar Ponzi scheme.

Court-appointed Receiver in SEC v. JCS Enterprises, Inc.. et al, (S.D. Fla. Case No. 14-

CV-80468-DLM) in connection with $80 million dollar Ponzi scheme.Court-appointed Corporate M onitor in Amin v. OM Global lnvestment Fund LLC. et al.

(Case No. 13-18620 CA 13) in connection with a hedge fund fraud in Miami-Dade CountyCircuit CourtCourt-appointed Receiver in Katz v. MRT Holdinas. et al. (S.D. Fla., Case No. 07-CV-61438-JIC) in connection with multi-million dollar Ponzi schemeSpecial Counsel to the Receiver in CFTC v. Lasalle lnternational Clearing Cop .. et al.

(S.D. Fla. Case No. og-8o76s-civ-Dimitrouleas/snow)Special Counsel to the Receiver in SEC v. KS Advisors. lnc.. et al. (M.l). Fla. Case No.2:04-CV-1005-FtM-29DNF) to investigate and prosecute claims brokerage 51-f13 inconnection with multi-million dollar hedge fund fraud

Page 2 of 3


* lndependent Consultant ln the Matter of vFinance lnvestments. lnc. (SEC Rel. No. 5 1 530- April 12, 2005) to review, revise, and test supervisory procedures in connection withbroker-dealer's market making/tratling activities

PROFESSIONAL AWARDS AND ACTIVITIES

* AV Preeminent rated (the highest peer ranking) by Martindale-Hubbell* Adjunct Professor, University of Miami School of Law, SEC Enforcement Seminar* Received the SEC Chairman's Award for Excellence in 2002

* SEC Southeast Regional Office's 2001 nominee for the Ellen Ross Award (honors anEnforcement attorney who demonstrates exemplary commitment, enthusiasm, and

performance)* Florida Bar Grievance Committee 2015-201 7 term* Vice-chair, Financial Services Comm ittee, Florida Bar, 1999-2000

* Executive Commitlee, Business Law Section, Florida Bar, 1999-2000

* M ember of the National Association of Federal Equity Receivers

* Arbitrator for 17INRA and National Futures Association* Association of Securities and Exchange Commission Alumni

EDIJCATION

Mr. Sallah received his Bachelor's degree (Summa Cum L aude) and Master's degree from OhioUniversity and his Juris Doctor degree (Cum L aude) from the University of Miami School of Law.During law school, Mr. Sallah was a member of the University ofMiami L Jw Review.

BAR M EMBERSHIPS AND JURISDICTIONS ADMITTED TO PRACTICE

Mr. Sallah is a member of the Florida and Colorado Bar Associations. He is adm itted to practice

in the state courts of both, as well as the U.S. District Court for the Southern and M iddle Districts

of Florida, and the Eastern District of M ichigan.

Page 3 of 3


Orlando, Florida Securities Litigation Lawyer :: Patrick J. Rengstl, E'lq. :... hlps://v-w.sallailcox.com/patrick-j-rengstl-esq.html

Contact Us Now: 1-888-SEC-ATTY

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Patrick J. Rengstl, Esq.

Ofcounsel

nira sallahlaw.comDownload Vcard

Phone; (305) 904-8980

Fax: (305) 668-0003

7695 SW 104th St, #210

Miami, Florida 33156

PRACTICE AREAS

Patrick J. Rengstl, P.A. is Of Counsel at the firm. During the Iast 15 years, Patrick's practice has included a broad

commercial practice throughout Florida, including high-stakes complex commercial litigation, insurance-related Iitigation

(including coverage issues and defense of insureds), real estate litigation and appellate advocacy.


Patrick also has extensive experience representing coud-appointed receivers and corporate monitors in state and

federal courts in Florida, typically in cases filed by the United States Securities and Exchange Commission CSEC''), theCommodity Futures Trading Commission (''CFTC'') and the Federal Trade Commission (''FTC''). Patrick has representedand continues to represent James D. Sallah of the firm in his capacity as receiver or corporate monitor in several of Mr.

Sallah's coud appointments over the years.

9/1 8/20 1 7, 12:2 1 PAl of 3


Orlando, Florida Securities Litigation Lawyer :: Patrick J. Rengstl, Elsq. :... hups://w w.sallallcox.com/patrick-j-rengstl-esq.html

As a result, Patrick has significant experience in fraud-related and fraudulent transfer cases', has first-chaired the

administration of many SEC, FTC and CFTC receivership estates, including claims and distribution procedures', has

Iitigated countless ancillary receivership cases and summary proceedings; and has helped secure the recovery of tens of

millions of dollars for the benefit of investors and consumers around the world. Below are Patrick's significant

receivership representations:

@ OM Global - Lead counsel to Mr. Sallah in his capacity as the Corporate Monitor of OM Global Investment Fund

LLC and OM Global LP in Miami-Dade Circuit Court. The action involved an alleged $20-milIion fraud scheme, arelated SEC case and ultimately a criminal prosecution and plea agreement for the protagonist of the admided

scheme.

@ Cryptsy - Lead counsel to Mr. Sallah in his capacity as the Receiver of Project Investors, Inc. d/b/a Cryptsty in theUnited States District Court for the Southern District of Florida, The action involved an afleged multi-million doflar

misappropriation of Bitcoins and hundreds of other types of cryptocurrencies.

* JCS Enterprises - Special counsel to Mr. Sallah in his capacity as the Receiver of JCS Enterprises, Inc. and its

related entities in the United States District Court for the Southern District of Florida. The actiorl involved an

alleged $81-million fraud scheme,

* ecareer Holdings, Inc. - Special counsel to the Receiver of ecareer Holdings, Inc. and its related entities in the

United States District Coud for the Southern District of Florida. The action involved an alleged sll-million fraud

scheme.

* Trade-l-l.c - Lead counsel to the Receiver of Trade-l-l-c and its related entities in the United States District Coud

for the Southern District of Florida, The action involved an alleged $28-milIion fraud scheme.

* Pension Fund of America, LC - Counsel to the Receiver of Pension Fund of America, LC in the United States

Distrid Court for the Southern District of Florida. The action involved an alleged multi-million dollar fraud scheme,

* American Precious Metals, LLC - Counsel to the Receiver of American Precious Metals, LLC in the United States

District Court for the Southern District of Florida. The action involved an alleged $37-miIIion precious metals boiler

room.

* Timeshare Mega Media and Marketing Group, Inc. - Counsel to the Receiver of Timeshare Mega Media and

Marketing Group, lnc. in the United States District Coud for the Southern District of Florida. The action involved an

alleged timeshare boiler room.

* The Dolce Group Woddwide, LLC - Counsel to the Receiver of The Dolce Group Worldwide, LLC in the United

States District Coud for the Southern District of Florida. The action involved an alleged $4-miI1ion boiler room.

* Nationwide Connections, Inc. - Counsel to the Receiver of Nationwide Connections, lnc. in the United States

District Coud for the Southern District of Florida. The action involved an alleged boiler room.

Besides his federal court receivership work, Patrick has extensive receivership experience in state court matters

involving alleged fraud and waste to commercial buildings, residential properties, ongoing businesses and family estates.

EDUCATION AND PROFESSIONAL AWARDS

Patrick, a Miami native, attended college at the University of Miami, graduated with a 3.98 GPA, and was elected to Phi

Beta Kappa (of which he was named Vice President and received at graduation one of the highest honors, the Phi Beta

Kappa Scholarship and Service Award). Patrick attended 1aw school at the Florida State University College of Law andgraduated cum Iaude in 2002. During law school, Patrick was an Associate Editor and Writing & Research Editor of the

F/o#da State University Law Review, as well as a member of the Moot Court Team, Patrick has been listed several times

as a ''Rising Star'' in Super Lawyers (2010-2011 , 2016-2017 Editions) and as a l'Top Up & Comer'' (2012, 2014-2016Editions) and ''Top Lawyer'' (2017 Edition) in the South Florida Legal Guide. Patrick is licensed to practice in the State of

Florida and aII Florida federal couds, including the Eleventh Circuit,

9/1 8/20 1 7, 1 2:2 l P)2 of 3


Orlando, Florida Securities Litigation Lanwyer :: Patrick J. Rengstl, Esq. :... hups'.//www.sallallcox.com/patrick-j-rengstl-esq.html

Practice AreasSecurities Regulation & Enforcement l W hite-collar Criminal Defense j

Complex Commercial Litigation l

Securities Arbitratiorl & Litigation l

2255 Glades Rd #300e

Boca Raton, FL 33431

Toll Free: (888) 732-2889Phone: (561) 989-9080Fax: (561) 989-9020

100 Park Ave #1600

New York, NY 10017

Toll Free: (8B8) 732-2889Phone: (212) 509-6544

60 Pompton AveVerona, NJ 07044

Toll Free; (888) 732-2889Phone: (973) 559-5566

7695 SW 104th St #210

Miami, FL 33156

Phone: (305) 904-8980Fax: (305) 668-0003

Toll Free: 1-888-SEC-AU Y

(1-888-732-2889)

W ith oftices in Florida, New Jersey, and New York City, we serve clients nationwide including, but not Iimited to, those in

the following Iocalities: Atlanta, Baltimore, Boston, Chicago, Dallas-Fort Worth, Denver, Detroit, Florida, Houston, Los

Angeles, Miami, New Jersey, New York City, Philadelphia, Phoenix, San Bernardino-Riverside, San Diego, San

Francisco, Seattle, St. Louis, Tampa-st. Petersburg, and Washington, D.C.

Orlando, Florida Securities Litigation Lawyer :: Patrick J. Rengstl, Esq. :: Boca Raton, Florida W hite Collar Criminal

Defense Attorney

Copyright Q 2017, Sallah Astarita & Cox, LLC

JUSTIA Law Firm Website Desinn

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PRACTICE AREAS

M r. Cox is an AV Preem inentl rated attorney who concentrates on receivership litigation,

securities regulation and enforcement, white collar defense, securities arbitration, and complex

commercial litigation.


RESUM E OF JEFFREY L. COX, ESQ.

SALLAH ASTARITA & COX, LLC2255 GtIADES ROAD, SUITE 300EBocA RATON, FLORIDA 33431

PHONE: (561) 989-9080FACSIMILE: (561) 989-9020E-MAIL: [email protected] EBSITE: wnrw.sallahlaw.com

From 1999 to 2004, M r. Cox was a Senior Counsel for the U.S. Securities and Exchange

Commission's (ûûSEC'') Office of Enforcement in Miami. During his tenure as an SEC SeniorCounsel, M r. Cox investigated and litigated civil enforcement cases and administrativeproceedings involving violations of the federal securities laws including, market manipulation,

insider trading, and corporate and offering fraud.

From 2004 to 2007, M r. Cox served as an Assistant United States Attorney with the Departmentof Justice in the Southern District of Florida. As a federal prosecutor, M r. C0x was assigned to

the Economic Crimes section of the United States Attorney's Office in M iam i. W hile in theEconomic Crimes Section, M r. Cox was responsible for leading complex investigations and

prosecutions involving white collar crim inal offenses such as securities fraud, m oney laundering,

tax evasion, and mail, wire, and bank fraud.

Since 2007, M r. Cox has been in private practice. He has successfully handled securities m attersthrough trial and arbitration. He currently serves as lead counsel to the Court-appointed Receiver

in SEC v. JCS Enterprises, Inc., et al., Case No. 14-CV-80468-DMM (S.D. Fla. April 7, 2014).

PROFESSIONAL AWARDS AND ACTIVITIES

. AV Preeminent rated (the highest peer ranking) by Martindale-HubbellPreviously selected by peers as a Florida Super L tzwycr 2016, 201 5, Florida Super L Jwycr

(Rising Stars) in 2009, 201 1 , and 2012,' in Florida Trend's Florida L e.gz'f Elite in 2010;and in the South Florida L egal Guidejn 2010, 20l 1 , and 20l 3.

. Awarded Certificate from FB1 Director Robert M ueller for outstanding prosecutive skills

and assistance for an undercover mutual fund operation named ekBermuda Short'' in 2005.


Awarded Certificate of Appreciation from the Department of Homeland Security, Officeof lnspector General for critical support duringthe successful investigation and prosecution

of FEM A fraud cases in 2005.Received award from the Unlited States Postal lnspection Service recognizing

professionalism and dedication during investigations in 2004.. Received the SEC Chairman's Award for Excellence in 2002 from former SEC Chainnan

Harvey Pitt.

EDUCATION

M r. Cox received his undergraduate Bachelor of Arts degree from Furman University and his Juris

Doctor degree with honors (Culn L aude) from Nova Southeastern University, Shepard Broad Law

Center.

During 1aw school, M r. Cox served as the Editor in Chief of the Nova L tzw Review, received the

W est Group Outstanding Scholastic Achievement Award, and the Book Award in Trial Advocacy.

BAR M EMBERSHIPS AND JURISDICTIONS ADMITTED TO PRACTICE

Florida Bar, 1999United States District Court, Southern District of FloridaUnited States District Court, M iddle District of Florida

United States Supreme Coul't

Page 2 of 2


Soneet R. Kapila is a founding partner of KapilaMukamfïl, LLP (formerly Kapila & Com-

pany). For over 20 years, he has concentrated his efforts in the areas of consulting in

insolvency, fiduciary and creditors' right matters. R'ecognized for his acumen as a

''business man'', he has been appointed in Federal District Court, Bankruptcy Court and

Florida State Court and served in the roles of Chief Restructuring Officer, S.E.C. Corporate

Monitor, Examiner, Chapter 11 Trustee of Operating Businesses, Liquidating Trustee and

Receiver, among others.

Professionol Experience

soneet R. Kcp,'lJ, CPA, CI , CFE, CFF

k a p i 1 ê; (() k 12 p i l F.) r'rl u 1..: a n-'i a l , c t. ) ' l .

Mr. Kapila's practice is focused on restructuring, creditors' rights, bankruptcy, fiduciary matters and financial transactions Iitiga-

tion. He represents other bankruptcy trustees, debtors and both secured and unsecured creditors in and out of bankruptcy

court. He also regularly advises clients about insolvency and implications involved in business transactions and the operation of

distressed businesses. As a Trustee plaintif'f, Mr. Kapila has managed complex Iitigation in significant cases.

As a fiduciary, he has advised and represented debtors and creditors' committees in formulating, analyzing and negotiating

plans of reorganization. Recognized as a expert in fraudulent conveyance, Ponzi schemes and insolvency issues, Mr. Kapila has

provided expert testimony and extensive litigation support services to law firms involving complex insolvency issues and com-

mercial damages. He is a sitting trustee on the panel of U.S. Bankruptcy Trustees (Southern District of Florida) and has served in

numerous matters in both the Southern and Middle Districts of Florida.

He has conducted numerous forensic and fraud investigations and has worked in conjunc:on with the Securities and Exchange

Commission (SEC), Federal Bureau of Investigation (FBl) and the United States Attorney's Office.

EDUCATION/QUALIHCATIONS PROFEMIONAL AFFILIATIONS

Certified Public Accountant (CPA) - FloridaCertified lnsolvency and Restructuring Advisor (CIRA)

Certified Fraud Examiner (CFE)

Certified in Financial Forensics (CFF)Certified in Bankruptcy Mediadon- Training

- St. John's University (2014)MBA, Cranfield School of Management Studies,

England (1978)

American College of BankruptcyAmerican lnstitute of Certified Public Accountants

Florida Institute of Certified Public AccountantsAssociation of Insolvency & Restructuring Advisors

Association of Certified Fraud Examiners

American Bankruptcy lnstitute

National Association of Bankruptcy Trustees

ACCOM PLISHM ENTS

Fellow, American College of Bankruptcy - 2013Top CPAS and LitigaMon Support Professionals, South

Florida Legal Guide- multiple yearsPower Leaders in Law and Accounting - South Florida

Business Journal - 2015, 2014# Best Trustee - Daily Business Review's Best of 2012

Key Partners Award Honoree - South Florida Business

Journal - 2010ru fBronze Medal Award - 3 highest score, Examination o

the Association of fnsolvency and Restructuring Advisors -

1996

ROLESBankruptcy Trustee- chapter 7, 11

Liquidating Trustee / Plan AdministratorChief Restructuring Omcer

Corporate Monitor / ExaminerReceiver / Assignee

AREAS OF EXPERTISE

Bankruptcy and lnsolvency

Creditors Rights

Restructuring

Financial Transactions titigation

Complex Commercial Litigation

Kapila ukamalCpAs, F crcntllc all:l l'ls?lï''f?qcq' Atlvisars


SPEAKING ENGAGEM ENTS

American Bankruptcy Institute

New York Law School

St. Thomas University Law SchoolNational Conference of Bankruptcy Judges

National Association of Bankruptcy Trustees

Association of Insolvency & Restructuring AdvisorsBankruptcy Bar Association for the Southern District of Florida

Central Florida Bankruptcy law Association

Florida Bankruptcy BarFlorida lnstitute of Certified Public Accountants

National Business InstituteTurnaround Management Association

University of Miami, School of taw

Florida lnternational University, School of LawStetson College of Law, fnsolvency Symposium - Germany

American Bar Association

Soneet R. Kapîla,CPA, CI , CFE, CFFk a k:, i I a t!ul E:Li5, p i : a ra t-' ka î'rî a l . (-.l

REPRESENTATIVE CLIENTS

City of Detroit, M ichigan FinanciclAdvisors to Fee Examiner

SMF Energy Corporation CRO, Liquidating Trustee

Fontainebleau Las Vegas, LLC Chapter 7 Trustee

Universal Health Care Group, LLC/American Managed Care, lnc. Chopter 2.1 /I-iquidating Trustee

Simply Fashion Stores, LLC ChiefRestructuring Oycer

Spear & Jackson, Inc Corporate Monitor .-SEC Appointment

Pan American Hospital Exominer/plun Administrator

Louis J- Pearlman / Transcontinental Airlines, et al -Cbupter 11 Trustee / l-'/qujcfatfr?g Trustee

Levitt & Sons CbiefAdministrator

Planet Hollywood lnternational, Inc Examiner

Banco Latino International Financiul Consultonts toOmcial Committee of Unsecured Creditors

Southeast Bank corp Financial Advfsors to Chapter 7 Trustee

Innovida Holdings, LLC Jclaudio Osorio Chapter 7 Trustee

Prime Capital Corpora:on Chapter 7 Trustee

GunnAllen Financial, Inc. C.II 11 Examiner/l-iquidating Trustee

SEC v. Christopher Freeman Brogdon Corporate Monitor- sEcAppointment

CIVIC, VOLUNTEER AND PHILANTHROPIC

- Past and Present

The Kapila Family Foundation - Director

American Bankruptcy lnstitute -Member of Board of Directors - 2016

Southeast Regional Conference:

Chairperson of Advisory Board, 2016Advisory Board, - 2012-2017 and Co-chair 2015

Association of lnsolvency and Restructuring Advisors -

Board of DirectorsPast Chairman and Past President

The Florida Bar, Member, Grievances Committee

Hialeah-Miami Springs, NW Dade Chamber of Commert:e -

Board of Directors (Past)

The American Group of CPA Firms - Chairman- Litigation Support Services Committee of the

National Training and Experience Sharing Program

Florida Institute of Certified Public Accountants -

Practice Review Commitlee

PUBLICATIONS

'zSe.çt Practkes fn the Treasury f'tlnction: of (1 Chapter 7Trustee's D'ce'' - American Bankruptcy Trustee Journal

(NABT) (FaII, 2015)

''Fraud and Forensics: Piercing Tbrouqh The Deception ln A

commercial Fraud Case'' - American Bankruptcy Institute -

2015

''Ponzi Schemes: Hdudaries MJy De The O vfng Grace'' ABl#

Journal (2014)

''A HeaIth Care Fraud cnd Bankruptcy Primer'', Southern

District of Florida Bankruptcy Bar Association Journal (2014)

''Hidden Resources in a Small Business''

Xdpfflmtlkcm/f, LLP

1000 S. Federal Highway, Suite 200

Fort Lauderdale, FL 33316

954-761-1011

www.kapilamukamul.com/ bil ,''' /(' I

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Documents

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